GIFT  OF 


Standard  Classfication 


OF 


CONSTRUCTION  AND  OPERATING 
ACCOUNTS 


FOR 

Electric  Light  and  Power  Companies 

AS  ADOPTED  BY  THE 

NATIONAL   ELECTRIC   LIGHT  ASSOCIATION 
i* 

IN  THE  YEARS  1908  AND  1909. 


NATIONAL  ELECTRIC  LIGHT  ASSOCIATION 
1912 


To  the  National  Electric  Light  Association. 

GENTLEMEN: — 

The  Accounting  Committee  has  not  attempted  in  the  fol- 
lowing pages  to  generally  explain  the  fundamental  principles  of 
bookkeeping,  but  it  recognizes  the  desire  on  the  part  of  a  few 
to  become  familiar  with  matters  pertaining  to  correct  accounting. 
There  are  others  who  regard  accounting  as  something  more  or 
less  mysterious,  therefore,  a  thing  which  must  be  handled  with 
care,  or  avoided  entirely. 

The  question  before  us  is  strictly  a  money  saving  device,  and 
the  keeping  of  accounts  (books)  is  merely  incidental. 

In  the  past,  papers  have  been  read  on  various  accounting 
subjects  of  vital  importance.  The  papers  presented  to  the 
1909  Convention  covered  "  Branch  Office  Accounting,"  "  Cus- 
tomer's Accounts,"  "  Pay  Roll  Problems,"  "  Care  and  Handling 
of  Supplies,"  "  Cost  Accounting,"  and  "  Depreciation." 
These  papers  were  all  prepared  with  great  care,  by  gentlemen 
experienced  in  the  matters  pertaining  to  their  respective  sub- 
jects. It  may  be  that  the  articles  have  been  too  elaborate  for 
general  adoption,  although  it  is  possible  to  reduce  the  recom- 
mendations to  the  needs  of  the  smallest  company,  without 
impairment  to  the  principles  involved. 

The  value  of  statistics  is  dependent  upon  the  accuracy  of 
reports.  By  reports  we  mean,  not  necessarily  the  day's  genera- 
tion, or  peak  load,  or  accidents  and  break  downs;  but  the  report 
of  material  used,  and  where;  the  amount  of  labor  expended,  and 
on  what;  the  amount  of  fuel  used,  and  the  cost  thereof;  and  all 
other  items  pertaining  to  the  operation  of  the  plant  as  a  whole, 
and  the  other  expenses  incident  to  the  general  conduct  of  the 
company's  business.  It  is  only  when  all  these  items  are  con- 
sidered, and  accurately  accounted  for,  that  statistics  become 
of  real  value. 

How  useless  it  would  be  to  issue  one  thousand  dollars'  worth 
of  material  for  an  Operating  Account  and  charge  that  account 
with  one-tenth  of  the  outlay,  neglecting  to  account  for  the  bal- 
ance. It  can  readily  be  seen  that  such  a  method  would 
make  it  impossible  to  compare  such  a  Company's  report  with 
that  of  another  Company  having  statements  prepared  on  an 
accurate  accounting  basis. 

The  utility  of  statistics  does  not  depend  upon  an  unusually 
large  number  of  accounts. 

27450 1 


The  1908  report,  which  was  adopted  by  the  Association  as 
its  standard  classification  of  Expense  Accounts,  included  fifty- 
four  (54)  sub-divisions  of  the  eight  (8)  main  divisions.  To  these 
sub-accounts  three  (3)  were  added  in  1909,  making  fifty-seven 
(57)  in  all,  leaving  the  main  divisions  intact  as  follows: — 

PRODUCTION. 

TRANSMISSION. 

STORAGE  BATTERY. 

DISTRIBUTION. 

UTILIZATION. 

COMMERCIAL  EXPENSE 

NEW  BUSINESS. 

GENERAL  EXPENSE. 

Your  Committee  does  not  recommend  that  the  full  classifica- 
tion of  Expense  Accounts  be  adopted  by  every  Company;  on 
the  contrary  it  would  be  extremely  cumbersome,  and  in  fact 
unnecessary,  for  a  small  Company  to  attempt  such  an  elaborate 
scheme  of  accounts.  The  Committee  does,  however,  recommend 
and  it  urges  the  adoption  of  the  eight  (8)  main  divisions  by  all 
Companies,  and  for  two  reasons: — 

1 .  That  Uniform  or  Standardized  Accounts  control  the  cost 
of  operations. 

2 .  That  comparisons  of  cost  may  be  made  with  other  com- 
panies having  a  similar  standard  classification  of  accounts. 

There  are  so  many  circumstances  and  conditions  involved 
in  the  further  sub-division  of  the  eight  main  divisions,  that  your 
Committee  is  inclined  to  recommend  that  the  Companies  them- 
selves determine  what  further  refinements  of  the  accounts  are 
desirable.  Some  Companies  may  wish  to  separate  "  Operations" 
from  "  Maintenance."  Others  will  want  to  know  the  cost  of 
fuel  which  is  the  main  element  in  the  expense  of  production 
and  others  will  desire  fuller  information  relative  to  the  cost  of 
distribution,  and  so  on,  until  finally  the  particular  needs  of  the 
several  Companies  will  cover  the  full  classification. 

Your  Committee,  therefore  submits  the  full  classification 
of  accounts  with  the  recommendation  that  each  Company  adopt 
the  eight  main  divisions,  and,  in  addition,  such  sub-divisions 
as  will  best  suit  their  requirements. 

Respectfully  submitted, 

COMMITTEE  ON  A  UNIFORM  SYSTEM  OF  ACCOUNTING, 

JOHN  L.  BAILEY,  Chairman. 
May  5,  1910. 

4 


A.      CLASSIFICATION  OF    CONSTRUCTION    AND    EQUIPMENT 

ACCOUNTS. 


DIVISION. 

1 .  Organization 

2.  Royalties,  franchises  and  licenses. 


3 .    Generating  plant — Steam 


4.    Generating  plant — Hydraulic. 


5.  Generating  plant — Gas 

6.  Underground  conduits. 
7  .  Poles  and  fixtures. 

8.  Transmission 

9.  Storage  batteries. 

10.  Distribution 

11 .  Arc  and  glower  lamps 

12.  Customers'  installation 


SUB-DIVISION. 


Land 
Structure 
Boiler  Plant 
Prime  Movers. 
Electrical  Plant. 
Miscellaneous 

Land 

Structure 

Dams,  canal  and  pipe  lines. 

Turbines  and  water-wheels. 

Electrical  plant. 

Miscellaneous 

Land 

Structure 

Gas  producers  and  accessories 

Gas  engines 

Electrical  plant 

Miscellaneous 


Conductors — overhead, 

underground 
Land 
Structure 
Sub-station  equipment 


Overhead     conductors     and 

devices 

Underground  conductors 
Services 
Meters 
Line  transformers 


13.    Municipal  street-lighting  system. 


14.    General  office  and  branches 


15 .   Other  equipment 


16.    Miscellaneous — During  construction 


Land 

Structure 

Furniture  and  fixtures. 

Land 
Structure 

Coal-storage  equipment 
Shop  equipment 
Storeroom  equipment 
Stable  equipment 
Laboratory  equipment 
Tools  and  instruments 


Engineering       and 

intendence 
Law  expenditure^ 
Taxes 
I nterest 
Injuries 
General 


super- 


NOTE: — In  the  explanatory  text  the  committee  gives  one  definition  for 
land  and  for  structures,  irrespective  of  whether  the  property  is  used  for 
power  plant,  sub-station  or  general  purposes,  as  the  rules  do  not  vary, 
although  the  use  may. 

6 


7 
CLASSIFICATION    OF    EXPENSE    AND    INCOME    ACCOUNT. 


B.— EXPENSE    ACCOUNTS. 
Classification.  Scope 

1.  PRODUCTION:  Cost  of  electric  current  delivered  to  station 

terminal  board. 

2.  TRANSMISSION:  Cost  of  conducting  current  to  sub-stations 

and  cost  as  delivered  to  distribution  system. 

3.  STORAGE  BATTERY:          Cost  of  Storage. 

4.  DISTRIBUTION:  Cost  of  conducting  electric  current  from  sub- 

station terminal  board  to  customers' 
premises  and  including  repairs  to  elec- 
trical meters. 

5.  UTILIZATION:  Cost  in  customers'  premises,  including  first 

installation  and  renewal  of  incandescent 
lamps,  trimming  arc  lamps  and  inci- 
dental repairs. 

6.  COMMERCIAL  EXPENSE:  All  office  expenses  in  connection  with  cus- 

tomers' accounts. 

7.  NEW  BUSINESS:  Cost  of  securing  new  business. 

8.  GENERAL:  Administration  and  miscellaneous. 

SUB-CLASSIFICATION. 

PRODUCTION. 

Operation: 

1.  Station  wages. — (A)  Superintendence. 

(B)  Wages. 

2.  Fuel. 

3.  Water. 

4 .  Lubricants. 

5 .  Station  supplies  and  expense. 
Maintenance  (Repairs  and  renewals.) 

6.  Station  buildings. 

7.  Steam  equipment 

8.  Electrical  equipment. 

9.  Hydraulic  equipment. 

10.  Gas  equipment. 
Purchased  Power: 

11.  Purchased  Power. 


TRANSMISSION. 

12.  Sub-station  wages — (A)  Superintendence. 

(B)  Wages. 

13.  Maintenance  of  transmission  lines. 

14.  Sub-station  supplies  and  expense. 

15 .  Maintenance  of  sub-station  buildings. 

16.  Maintenance  of  sub-station  equipment. 

7 


8 

STORAGE  BATTERY 
Operation: 

17.  Wages — 01)  Superintendence. 

(.B)  Wages. 

18.  Supplies. 

Maintenance  (Repairs  and  renewals.) 

19.  Repairs — batteries. 

20.  Repairs — accessories. 


DISTRIBUTION. 
Operation. 

21.  Wages — (A)   Superintendence, 

(5)    Wages. 

22 .  Supplies  and  expense. 

23 .  Subway  rental. 

24.  Setting  and  removing  meters  and  transformers. 
Maintenance:     (Repairs  and  renewals.) 

25.  Underground  conduits. 

26.  Overhead  distribution  lines. 

27.  Underground  distribution. 

28.  Services. 

29 .  Transformers. 

30.  Meters. 


UTILIZATION. 

Operation: 

31 .  Commercial  arc  installation. 

32.  Commercial  incandescent  installation. 

33 .  Inspection— customers'  premises. 

34 .  Municipal  arc  installation.  $& 

35 .  Municipal  incandescent  installation. 
Maintenance: 

36 .  Commercial  arc  repairs. 

37 .  Commercial  incandescent  renewals. 

38.  Repairs  of  customers'  installation. 

39 .  Municipal  arc  repairs. 

40.  Municipal  incandescent  renewals. 

41 .  Municipal  incandescent  repairs. 


COMMERCIAL  EXPENSE. 

42 .  Office  salaries  and  expense. 

43 .  Office  supplies  and  expense. 


9 

NEW  BUSINESS. 

44 .  Salaries. 

45 .  Miscellaneous  supplies  and  expense. 

46.  Soliciting. 

47.  Advertising. 

48 .  Wiring  and  appliances. 


GENERAL  EXPENSE. 

49 .  Salaries  of  general  officers. 

50.  Salaries  of  general  office  clerks. 

51.  Printing  and  stationery — General. 

52.  General  office  expense. 

53 .  Expense — General. 

54 .  Law  Expense — General. 

55.  Injuries  and  damages. 

56.  Insurance. 

57.  Taxes. 

NOTE: — The  items  numbered  herein  can  be  sub-divided  along  the 
lines  of  the  sub-headings  contained  in  the  guide,  or  still  further  under  the 
principal  items  enumerated  below  the  various  headings.  In  this  manner 
detail  sufficient  for  the  most  elaborate  accounting  desired  can  be  obtained, 
still  conforming,  however,  to  the  general  classification.  This  sub- 
accounting  will  be  necessary  only  in  the  very  largest  companies,  and  as 
the  nature  of  the  sub-accounts  to  be  kept  by  these  large  companies  will 
depend  largely  upon  local  conditions,  the  Committee  has  not  attempted 
to  set  up  a  classification. 

C.  INCOME    CLASSIFICATION. 

SALE  OF  ELECTRIC  CURRENT. 

1 .  Commercial  Lighting, 

2 .  Commercial  Power. 

3 .  Municipal  Street  Lighting  Arc. 

4.  Municipal  Street  Lighting  Incandescent, 

5 .  Municipal  Building  Lighting, 

6.  Sales  to  Other  Public  Service  Corporations. 

7.  PROFIT  ON  MERCHANDISE  SALES. 

8.  RENTS  FROM  REAL  ESTATE. 

9.  INTEREST  AND  DIVIDENDS  FROM  INVESTMENTS. 

NOTE:— As  electric  current  is  now  largely  sold  by  meter  measure- 
ments, and  as  the  circuits  have  connected  thereto,  indiscriminately, 
Incandescent  Lamps  of  the  numerous  varieties,  arc  lamps,  vapor  tubes, 
etc.,  it  is  not  possible  to  differentiate  the  income  as  derived  from  the 
various  translating  devices.  Power  is  usually  separately  metered.  Local 
conditions  must  largely  govern  the  scheme  of  classification  of  Income 
Accounts,  and  the  committee  therefore  suggests  only  a  broad  generaliza- 
tion. 

9 


CLASSIFICATION 

OF 
CONSTRUCTION   ACCOUNTS. 


13 
A.— CONSTRUCTION. 


Organization : 

Charge  to  this  account  the  cost  of  effecting  organization 
and  such  capital  exploit  expenses  as  may  be  properly  connected 
therewith. 


NOTE: — The  rules  of  the  Public  Service  Commission  of  the  State  of 
New  York  do  not  permit  of  the  capitalization  of  the  discount  on  bonds 
or  the  expense  of  their  issue,  whereas  the  rules  of  the  Public  Service 
Commission  of  Wisconsin  do  permit  the  capitalization  of  such  discount  and 
expense.  In  locations  where  it  is  proper  to  charge  to  capital  account 
the  discount  and  expense  of  issuing  bonds,  the  said  cost  should  be  charged 
to  this  account;  but  where  it  is  not  permitted  to  capitalize  the  discount 
on  bonds  and  the  expense  of  their  issue  the  said  cost  should  be  charged 
to  an  account  called  Debt  Discount  and  Expense.  In  the  latter  event 
it  would  be  proper  to  amotize  the  cost  at  a  proportional  rate  based  upon 
the  life  of  the  security  to  maturity. 

13 


14 
A.— CONSTRUCTION. 


Royalties,  Franchises  and  Licenses : 

Charge  to  this  account  the  cost  of  royalties  or  licenses  paid 
to  licensors,  and  payments  to  city,  town  or  State  (exclusive  of 
taxes)  for  franchises. 


14 


15 
A.— CONSTRUCTION. 


Land: 

Charge  to  this  account  the  cost  of  the  land,  including  rights 
of  way  for  transmission  and  distribution  lines  and  for  canal  and 
pipe  lines,  water  rights,  rights  of  pondage,  flowage  and  sub- 
mersion. Such  cost  includes  cost  of  registration  of  title,  cost 
of  examination  of  title,  conveyances  and  notary's  fees,  pur- 
chasing agent's  commissions  or  fees,  or  purchasing  agent's 
salary,  taxes  accrued  to  date  of  transfer  of  title  and  all  liens 
upon  the  title  accrued  to  date  of  transfer  of  title  and  all  liens 
upon  the  title  acquired;  also  costs  of  obtaining  consents  and 
payments  for  abutting  damages.  This  account  should  also 
include  the  cost  of  wrecking  or  removing  any  buildings  thereon, 
less  the  salvage,  to  prepare  the  land  for  the  corporation's  pur- 
poses. 

The  foregoing  includes  Generating  Plants — Steam,  Hydraulic 
and  Gas,  Land  for  Transmission,  General  Office  and  Branches 
and  land  for  other  buildings  and  equipment. 


15 


16 
A.— CONSTRUCTION. 


Structures : 

Charge  to  this  account  the  cost  of  the  building,  also  of  all 
fixtures  permanently  attached  thereto  and  made  a  part  thereof, 
such  as  water  pipes  and  fixtures,  steam  pipes  and  fixtures  for 
lighting,  warming  and  ventilating,  gas  pipes  and  fixtures  for 
lighting,  electric  wiring  and  fixtures  for  lighting,  signaling,  and 
the  like,  elevators  and  the  motive  power  for  operating  same,  and 
heating  apparatus.  This  account  includes  stacks  and  such 
piers  and  other  foundations  for  machinery  and  apparatus  as 
are  designed  to  be  as  permanent  as  the  buildings  in  which  they 
are  constructed  and  to  outlast  the  first  machinery  or  apparatus 
mounted  thereon.  Charge  also  the  cost  of  architect's  plans  and 
of  superintendence. 

The  foregoing  includes  Generating  Plants — Steam, 
Hydraulic  and  Gas,  Transmission,  General  Office  and  Branches 
and  other  equipment. 


16 


17 
A.— CONSTRUCTION. 


Generating  Plant — Steam. 

Boiler  Plant: 

Charge  to  this  account  the  cost  of  all  furnaces,  boilers  and 
boiler  apparatus  and  accessories  devoted  to  the  production  of 
steam  for  use  in  generating  electric  energy.  Include  also  the 
cost  of  flues  leading  to  smokestacks  and  chimneys,  and  the  steam 
pipes  for  conducting  steam  from  the  boiler  to  the  prime  mover. 


17 


18 
A.— CONSTRUCTION. 


Generating  Plant — Steam. 
Prime  Movers: 

Charge  to  this  account  the  cost  of  all  steam  engines,  whether 
reciprocating  or  rotary.  The  engine  includes  the  throttle  or 
inlet  valve  and  the  governor,  also  condensers,  air  and  circulating 
pumps  and  lubricating  systems.  Where  the  electric  rotor  is 
mounted  on  the  engine  shaft,  the  shaft  is  a  part  of  the  steam 
engine  and  the  electric  rotor  a  part  of  the  electric  equipment. 


18 


19 
A.— CONSTRUCTION. 


Generating  Plant — Steam,  Hydraulic  and  Gas. 

Electrical  Plant: 

Charge  to  this  account  the  cost  of  all  electric  generating 
apparatus  driven  by  engines  operated  by  steam,  water  or  gas, 
including  especially  provided  foundations  and  settings  of  such 
apparatus;  also  the  cost  of  the  accessory  equipment,  including 
conductors,  switchboards,  instruments  and  apparatus  connected 
therewith. 

The  foregoing  includes  Generating  Plants — Steam,  Hy- 
draulic and  Gas. 


19 


20 
A.— CONSTRUCTION. 


Generating  Plant  Steam,  Hydraulic  and  Gas. 

Miscellaneous  Generating  Plant  Equipment: 

Charge  to  this  account  the  cost  of  all  equipment  not  be- 
longing in  any  of  the  foregoing  accounts,  including  belting, 
pulleys,  hangers,  countershafts,  pumps,  cranes,  hoists,  tools  and 
the  like. 

The  foregoing  includes  Generating  Plant — Steam  Hy- 
draulic and  Gas. 


20 


21 
A.— CONSTRUCTION. 


Generating  Plant — Hydraulic. 

Dams,  Canals  and  Pipe  Lines: 

Charge  to  this  account  the  cost  of  all  dams,  canals,  aqueducts 
and  pipe  lines;  also  that  of  all  wasteways  from  the  outlet  of  the 
draft  tube  to  the  point  of  final  discharge.  Include  also  the  cost 
of  all  viaducts,  bridges,  and  the  like,  over  and  accessory  to  or 
necessitated  by  such  canals,  aqueducts  and  pipe  lines. 


21 


22 
A.— CONSTRUCTION. 

Generating  Plant — Hydraulic. 

Turbines  and  Water  Wheels: 

Charge  to  this  account  the  cost  of  all  turbines,  water-wheels 
and  governors,  and  all  other  appurtenant  apparatus  attached 
thereto  from  and  inclusive  of  the  head  gates  and  governors  to 
the  wasteway.  If  foundations  and  settings  are  especially 
provided  the  cost  thereof  should  be  included  in  this  account. 
Where  the  electric  rotor  is  mounted  on  the  shaft  of  the  hydraulic 
engine  the  shaft  should  be  considered  a  part  of  the  hydraulic 
engine  and  the  electric  rotor  thereon  a  part  of  the  electric  equip- 
ment. 


22 


23 
A.— CONSTRUCTION. 


Generating  Plant — Gas. 

Gas  Producers  and  Accessories: 

Charge  to  this  account  the  cost  of  producers  and  accessories 
devoted  to  the  production  of  gas  for  the  purpose  of  operating 
electric  generators,  including  the  cost  of  specially  provided 
foundations  and  settings  for  such  producers  and  accessories. 
This  account  includes  producers,  economizers,  regenerators, 
vaporizers  steam  injectors,  scrubbers,  exhauster  outfits,  seals, 
specially  provided  boilers  and  pumps,  flues  and  piping,  blower 
engines,  pipes  for  the  conduction  of  gas  from  such  producers  to 
holders  and  to  gas  engines,  holders  for  producer  gas,  exhaust 
pipes  from  gas  engines,  etc.  It  does  not  include  pipes  whose 
primary  purpose  is  the  warming  of  buildings;  nor  does  it  include 
power  transmission  apparatus,  or  water  pipes,  steam  pipes, 
water  pumps,  or  inspirators. 


23 


24 
A.— CONSTRUCTION. 


Generating  Plant — Gas. 

Gas  Engines: 

Charge  to  this  account  the  cost  of  all  gas  engines  devoted 
to  the  production  of  electric  energy,  including  the  specially 
provided  foundations  and  settings  of  such  engines.  The  engine 
includes  the  inlet  valve,  governor,  and  ignition  and  starting 
apparatus,  but  not  the  pipe  leading  from  the  gas  holder,  nor  the 
exhaust  pipe.  Where  the  electric  rotor  is  mounted  on  the  engine 
shaft,  the  shaft  shall  be  considered  a  part  of  the  engine  and  the 
electric  rotor  thereon  shall  be  considered  a  part  of  the  electric 
equipment. 


24 


25 
A.— CONSTRUCTION. 


Underground  Conduits: 

Charge  to  this  account  the  cost  of  conduits  required  for 
underground  wires  and  cables,  including  manholes,  ducts  and 
pipe,  sewer  connections,  sewer  traps,  and  all  material  necessary 
for  the  completion  of  the  underground  conduit  system  devoted 
to  the  protection  of  the  transmission  and  distribution  systems. 


25 


26 
A.— CONSTRUCTION. 


Poles  and  Fixtures: 

Charge  to  this  account  the  cost  of  towers,  structures,  poles, 
cross-arms  and  insulator  pins,  braces,  brackets  and  other  pole 
fixtures,  guys  and  other  supports  for  holding  same  in  position. 


NOTE: — The  two  foregoing  accounts  are  not  to  be  divided  as  between 
transmission  and  distribution,  as  they  are  generally  used  for  both  pur- 
poses, and  it  is  usually  impossible  to  separate  the  cost  respectively. 

26 


27 
A.— CONSTRUCTION. 


Transmission. 

Conductors — Overhead — Underground: 

Charge  to  this  account  the  cost  of  cables  and  wires  installed 
and  connected,  used  as  trunk  lines  for  the  purpose  of  conveying 
electric  current  from  the  generating  to  the  sub-station. 

Overhead  and  underground  conductors  should  be  separately 
accounted  for. 


27 


28 
A.— CONSTRUCTION. 


Transmission. 

Sub-Station  Equipment: 

Charge-  to  this  account  the  cost  of  all  equipment  of  sub- 
stations. Such  equipment  includes  not  only  electric  machinery 
and  apparatus  but  all  furniture  and  equipment,  such  as  furnaces, 
boilers,  stoves,  elevators,  etc.,  permanently  assigned  to  such 
stations  but  not  affixed  to  the  structures  thereof.  It  does  not 
include  storage  batteries,  laboratory  instruments  and  apparatus 
not  permanently  assigned  thereto,  nor  does  it  include  tools  only 
temporarily  assigned  to  such  stations. 


28 


29 
A.— CONSTRUCTION. 


Storage  Batteries: 

Charge  to  this  account  the  cost  of  the  battery  elements  and 
all  accessory  apparatus  connected  therewith,  including  tanks, 
battery-room  flooring  if  especially  constructed,  rigging,  apparatus 
boosters,  compensators,  and  the  like. 


29 


30 
A.— CONSTRUCTION. 


Distribution. 

Overhead  Conductors  and  Devices: 

Charge  to  this  account  the  cost  of  all  mains  and  feeders  in 
place  on  the  pole  line. 


30 


31 
A.— CONSTRUCTION. 


Distribution. 

Underground  Conductors: 

Charge  to  this  account  the  cost  of  all  distribution  mains  and 
feeders  as  drawn  into  and  connected  in  the  conduits .  This  account 
may  be  further  subdivided  accordingly  as  the  company  employs 
the  Edison  tube  system  or  the  drawing-in  cable  system. 


31 


32 
A.— CONSTRUCTION. 


Distribution. 

Services: 

Charge  to  this  account  the  cost  of  all  conductors,  ducts, 
main  cutouts,  switches,  and  the  like,  connecting  the  distribution 
mains  with  the  electric  apparatus  and  appliances  in  the  possession 
of  consumers. 


NOTE: — Cost  of  renewing  or  modifying  services  shall  not  be  charged 
to  this  account. 

32 


33 
A.— CONSTRUCTION. 


Distribution. 

Meters: 

Charge  to  this  account  the  cost  of  meters  when  purchased, 
including  all  transportation  charges. 


NOTE: — The  rules  of  the  Public  Service  Commission  of  the  State  of 
New  York  make  a  distinction  as  between  meters  in  company's  storerooms 
and  those  connected  in  consumers'  premises.  This  distinction  the  commit- 
tee does  not  approve  of.  The  meter  is  a  definite  piece  of  apparatus;  it  is 
used  for  one  purpose  only,  and  does  not  change  its  essential  character 
whether  it  is  in  the  storeroom  as  a  reserve  or  is  actually  in  consumers' 
premises  recording  consumption.  Meters  should  move  freely  between 
the  storeroom  and  the  premises,  and  it  should  not  be  necessary  to  make  a 
financial  entry  every  time  a  meter  goes  in  or  out.  If  it  is  the  policy  of 
the  company  to  capitalize  the  cost  of  setting  the  meter  in  consumers' 
premises,  the  said  cost  should  be  charged  to  Consumers'  Installation,  an 
account  that  is  described  later  herein. 

33 


34 
A— CONSTRUCTION. 


Distribution. 

Line  Transformers: 

Charge  to  this  account  the  cost  of  line  transformers  when 
purchased,  including  all  transportation  charges  in  connection 
therewith.  The  note  appended  to  the  account  "  Meters  "  is 
equally  applicable  here. 


34 


35 
A.— CONSTRUCTION  AND  EQUIPMENT. 


A  re  Lamps  and  Glower  Lamps: 

Charge  to  this  account  the  cost  of  all  arc  lamps  when  pur- 
chased, and  of  all  glower  lamps  if  it  is  the  policy  of  the  company 
to  capitalize  the  cost  of  the  latter,  including  all  transportation 
charges  in  connection  therewith.  The  note  appended  to  the 
account  "  Meters  "  applies  equally  here. 


35 


36 
A.— CONSTRUCTION  AND  EQUIPMENT. 


Customers'  Installation: 

Charge  to  this  account  the  cost  of  the  first  setting  of  meters 
and  line  transformers;  also  the  cost  of  connecting  arc  lamps, 
glower  lamps  and  incandescent  lamps,  provided  it  is  the  policy 
of  the  corporation  to  capitalize  such  costs;  otherwise  the  cost 
should  be  charged  to  the  operating  account  Setting  and  Re- 
moving Meters  and  Transformers. 


36 


37 
A.— CONSTRUCTION  AND  EQUIPMENT. 


Municipal  Street-Lighting  System: 

Charge  to  this  account  the  cost  of  lamp-posts  in  place, 
outfits  and  suspensions  especially  provided  for  the  street- 
lighting  system.  Such  cost  includes  the  cost  of  restoring  the 
surface  of  the  street  as  required  by  the  municipal  authorities. 
This  account  should  not  include  the  cost  of  the  arc  lamp,  which 
is  especially  provided  for  elsewhere.  If  the  series  alternating 
or  direct  system  is  used  for  street-lighting,  this  cost  should  include 
the  cost  of  the  circuits,  the  intention  being  to  include  all  things 
especially  devoted  to  the  municipal  service. 


37 


38 
A.— CONSTRUCTION  AND  EQUIPMENT. 


General  Office  and  Branches. 

Furniture  and  Fixtures: 

Charge  to  this  account  the  cost  of  all  equipment  in  offices, 
such  as  desks,  chairs,  tables,  safes,  filing  cases,  drafting-room 
equipment,  typewriters,  mechanical  office  devices,  floor  cover- 
ings, and  the  like. 


38 


39 
A.— CONSTRUCTION  AND  EQUIPMENT. 


Other  Equipment. 

Coal  Storage  Equipment: 

Charge  to  this  account  the  cost  of  all  machinery  and  ap- 
paratus used  for  storing  and  piling  up  coal  and  the  delivery 
thereof  to  boats  or  coal  carts,  and  the  like. 


39 


40 
A.— CONSTRUCTION  AND  EQUIPMENT. 


Other  Equipment. 

Shop  Equipment: 

Charged  to  this  account  the  cost  of  all  equipment  especially 
provided  for  shops,  including  machine  tools,  cranes,  hoists, 
shafting,  belts,  smithing  equipment  and  the  power  apparatus 
necessary  to  operate  the  same. 


40 


41 
A.— CONSTRUCTION  AND  EQUIPMENT. 


Other  Equipment. 

Storeroom  Equipment: 

Charge  to  this  account  the  cost  of  all  equipment  in  store- 
rooms, such  as  counters,  shelving,  carts,  barrels,  trucks  and  other 
apparatus  and  appliances  used  in  the  handling  of  materials 
and  supplies. 


41 


42 
A.— CONSTRUCTION  AND  EQUIPMENT. 


Other  Equipment. 

Stable  Equipment: 

Charge  to  this  account  the  cost  of  all  equipment  of  general 
stables,  including  horses,  harness,  drays,  wagons,  automobiles 
and  other  vehicles. 


42 


43 
A.— CONSTRUCTION  AND  EQUIPMENT. 


Other  Equipment. 

Laboratory  Equipment: 

Charge  to  this  account  the  cost  of  all  testing  apparatus  and 
laboratory  equipment  not  elsewhere  provided  for.  This  account 
should  not  include  such  instruments  as  are  permanently  assigned 
to  generating  stations,  substations,  and  the  like. 


43 


44 
A.— CONSTRUCTION  AND  EQUIPMENT. 


Other  Equipment. 

Tools  and  Instruments: 

Charge  to  this  account  all  tools  and  instruments  not  else- 
where provided  for. 


44 


45 
A.— CONSTRUCTION  AND  EQUIPMENT. 


Miscellaneous — During  Construction. 

Engineering  and  Superintendence: 

Charge  to  this  account  all  expenditures  for  services  of  engi- 
neers, draftsmen  and  superintendents  employed  on  preliminary 
and  construction  work,  and  all  expenses  incident  to  the  work, 
when  such  disbursements  cannot  be  assigned  to  specific  con- 
struction. 


45 


46 
A.— CONSTRUCTION  AND  EQUIPMENT. 


Miscellaneous — During  Construction. 

Law  Expenditures: 

Charge  to  this  account  all  expenditures  incurred  in  connec- 
tion with  the  construction  of  an  electric  plant,  such  as  the  pay 
and  expense  of  all  municipal  solicitors  and  attorneys,  their 
clerks  and  attendants,  the  expenses  of  their  offices,  printing 
of  briefs,  legal  forms,  testimony  reports,  and  the  like;  payments 
to  arbitrators  for  the  settlement  of  disputed  questions,  costs 
of  suits  and  payments  of  special  fees,  notarial  fees  and  witness 
fees,  and  expense  connected  with  taking  depositions ;  also  all  legal 
and  court  expenses.  When  any  of  the  expenditures  above 
enumerated  can  be  charged  directly  to  the  account  for  which 
incurred,  they  should  be  so  charged,  and  not  to  this  account. 
Expenditures  in  connection  with  the  acquisition  of  the  right  of 
way  or  other  land  should  be  charged  to  Land.  Law  expenditures 
in  connection  with  the  organization  of  the  corporation  should 
be  charged  to  Organization. 


46 


47 


A.— CONSTRUCTION  AND  EQUIPMENT. 

Miscellaneous — During  Construction. 

Taxes: 

Charge  to  this  account  all  taxes  and  assessments  levied  and 
paid  on  property  belonging  to  the  corporation  while  under  con- 
struction and  before  the  plant  is  opened  for  commercial  operation. 


47 


48 
A.— CONSTRUCTION  AND  EQUIPMENT. 


Miscellaneous — During  Construction. 

Interest: 

Charge  to  this  account  the  interest  accrued  upon  all  moneys 
and  credits  available  upon  demand,  acquired  for  use  in  connection 
with  the  construction  and  equipment  of  the  property,  from  the 
time  of  such  acquisition  until  the  construction  is  ready  for  use. 
Interest  receivable  accrued  upon  such  moneys  and  credits 
should  be  credited  to  this  account.  To  this  account  should  be 
credited  also  discounts  realized  through  prompt  payment  of  bills 
incurred  for  the  particular  construction  involved. 


49 
A.— CONSTRUCTION  AND  EQUIPMENT. 


Miscellaneous — During  Construction. 

Injuries: 

Charge  to  this  account  all  expenditures  incident  to  injuries 
to  persons  when  caused  directly  in  connection  with  construction 
of  the  plant  or  equipment,  including  payments  to  physicians 
and  surgeons,  nursing  and  hospital  attendance,  medical  and 
surgical  supplies,  transportation  for  conveying  injured  persons 
and  attendants,  funeral  expenses  and  all  like  costs  incident 
thereto. 


49 


50 
A.— CONSTRUCTION  AND  EQUIPMENT. 


Miscellaneous — During  Construction. 

General: 

Charge  to  this  account  the  salaries  and  expense  of  executive 
and  general  officers  of  the  plant  under  construction,  clerks  in  gen- 
eral offices  engaged  on  construction  accounts  or  work,  rent  and 
repair  of  offices  when  rented  for  construction  purposes  with  the 
office  expenses,  insurance  during  construction;  also  all  construc- 
tion and  equipment  items  of  a  special  and  incidental  nature  that 
cannot  be  charged  to  any  other  account  in  this  classification. 


50 


CLASSIFICATION 
OF 

OPERATIONS 


53 
B.— EXPENSE  ACCOUNTS. 


Production — Operation. 

1.    Station  Wages: 

a.  Superintendence. 

b.  Wages. 

Charge  to  this  account  all  of  the  amounts  paid  out  for  salaries 
and  wages  as  follows: — 

SUPERINTENDENCE  AND  CARE. 

Salaries  of  superintendents  and  assistants,  chemists,  clerks 
janitors,  watchmen,  elevator  men  and  also  that  portion  of  the 
engineering  staff  chargeable  to  the  generating  plant. 

BOILER  LABOR. 

Labor  in  boiler  room  and  elsewhere  in  and  about  the  prem- 
ises having  to  do  with  making  steam. 
Principal  Items: 

Fire  room  engineer  and  assistants. 

Water  tenders. 

Fireman. 

Coal  handlers. 

Ash  handlers. 

Boiler  cleaners. 

Feed  pumpmen. 

ENGINE  LABOR. 
Labor  on  prime  movers. 
Principal  Items: 

Chief  engineer  and  assistants. 

Engineers,  oilers,  wipers  and  machinists. 

ELECTRICAL  LABOR. 

All  labor  in  connection  with  the  electrical  apparatus  and 
devices,  beginning  with  the  dynamos  direct  connected  or  belted 
to  the  prime  movers  and  including  the  switchboard,  feeder 
terminal  board  and  to  where  the  electric  current  leaves  the  station 
for  the  transmission  or  distribution  system. 
Principal  Items: 

System  operators  or  load  despatchers. 
Foreman  regulators,  regulators  and  assistants. 
Switchboard  men,  brushmen,  wipers,  wiremen. 

MISCELLANEOUS  LABOR. 

Salaries  and  wages  of  all  employes  in  and  about  the  steam 
power  generating  plant,  engaged  in  operating  the  plant,  in- 
cluding the  watchmen,  labor  of  cleaning  building  and  yards, 
janitors,  messengers,  and  general  labor  not  chargeable  to  any  of 
the  foregoing  steam  power  plant  labor  accounts,  excluding 

maintenance  labor. 

53 


54 
B.— EXPENSE  ACCOUNTS. 


Production — Operation. 
2.    Fuel: 

Charge  to  this  account  the  cost  of  all  fuel  used  for  steam, 
whether  coal,  oil,  gas  or  other  fuel,  at  the  cost  f.o.b.  station 
storage  pile.  This  will  include  the  invoice  cost  of  fuel,  freight, 
switching,  demurrage,  cost  of  unloading  from  cars  or  boats  to 
wagons,  and  cartage  to  point  of  delivery  at  plant  for  storage, 
or  unloading  from  scows  or  cars  and  conveying  to  place  of  storage. 
In  case  coal  is  transferred  from  one  place  of  storage  to  another, 
this  cost  should  also  be  included;  also  any  discrepancy  between 
the  actual  amount  of  coal  on  hand  and  that  recorded  on  the 
books  of  the  Company  should  be  taken  care  of  in  this  account; 
also  expense  of  carrying  ashes  from  boilers  to  dump. 


54 


55 
B.— EXPENSE  ACCOUNTS. 


Production — Operation. 

3.    Water: 

Charge  to  this  account  the  cost  of  water  for  boilers,  for 
condensers,  and  for  cooling  engines.  Water  used  for  general 
station  purposes  should  not  be  included.  Include  also  boiler 
compound. 

If  water  is  purchased,  charge  at  the  contract  price  or  the 
meter  rate. 

If  water  is  pumped  by  the  Company,  charge  here  the  cost 
of  pumping. 

This  account  should  include  all  labor  cost  and  expense  in 
connection  with  the  handling  of  water,  such  as  operating  the 
pumping  station,  and  chemicals  used  in  purification  and  filtration. 


55 


56 
B.— EXPENSE  ACCOUNTS. 


Production — Operation. 

4 .   Lubricants : 

Charge  to  this  account  the  cost  of  lubricants  for  the  moving 
of  machinery  in  the  generating  plant.  This  does  not  include  oil 
for  transformers,  grease  for  wagons,  or  oil  for  lanterns,  etc. 

Oil  used  in  pumping  station  should  be  charged  against 
Account  No.  3 — Water. 


57 
B.— EXPENSE  ACCOUNTS. 


Production — Operation. 

5 .    Station  Supplies  and  Expense: 

Charge  to  this  account  the  cost  of  all  supplies,  tools,  etc., 
used  in  the  generating  plant  which  are  consumed  in  the  operating 
process,  also  the  general  and  miscellaneous  expenditures  in  the 
plant  not  specifically  chargeable  to  other  accounts,  as  follows: 

PRODUCTION  SUPPLIES. 

All  supplies,  tools,  etc.,  used  in  the  generating  plant  which 
are  consumed  in  the  operating  process,  the  replacement  of  which 
does  not  constitute  a  repair  or  renewal. 
Principal  Items: 

Waste,  packing,  wipers. 
Gauge  glasses,  gauge  washers. 
Manhole  gaskets,  handhole  gaskets. 
Fire  room  tools,  steam  and  air  hose. 
Bolts,  screws,  nails,  tools. 
Dynamo  brushes. 

STATION  EXPENSE. 

The  general  and  miscellaneous  expenditures  in  the  generat- 
ing plant  not  specifically  chargeable  to  other  accounts. 
Principal  Items: 

Lighting,  heating  and  cleaning  system. 
Fire  protection  system. 

Janitors'  supplies,  ice  water,  meals  and  car  fares. 
Stationery,  telephone  and  toilet  service. 
Care  of  streets,  yards,  sidings. 

This  does  not  include  Miscellaneous  Labor,  which  is  cared 
for  under  Account  No.  1 — Sub-section — Miscellaneous  Labor. 


57 


58 
B.— EXPENSE  ACCOUNTS. 


Production — Maintenance. 

6.    Station  Buildings: 

Charge  to  this  account  the  cost  of  repairs  to  buildings  and 
permanent  fixtures  therein,  including  furniture,  as  follows: 

REPAIRS — SUNDRIES. 

Repairs  to  furniture,  fixtures  and  such  other  property  in 
and  about  the  generating  plant  not  specifically  provided  for  else- 
where. Modifications  and  betterments,  if  not  provided  for  by  a 
reserve  fund,  should  be  charged  under  this  classification. 

REPAIRS — STATION  STRUCTURE. 

Repairs  to  building  and  permanent  fixtures  therein. 
Principal  Items: 

Plumbing,    windows,    sashes,    roof,    doors    and    walls. 

Heating  and  lighting  systems. 

Grounds  and  streets,  vaults,  sheds,  pits,  sidewalks. 

Elevators,  lockers. 

Fire  protection  system. 

Painting. 


58 


59 
B.— EXPENSE  ACCOUNTS. 


Production — Maintenance. 

7.    Steam  Equipment: 

Charge  to  this  account  the  cost  of  repairs  to  boilers,  boiler 
apparatus,  piping,  engines,  turbines  and  mechanical  apparatus, 
as  follows: 

R  EPAIRS — BOILERS. 

Repairs  to  boilers,  including  foundations  and  settings. 
Principal  Items: 

Brick  work,  bridge  wall,  arches,  jumps. 
Grate  bars,  stoker  bars  and  webbs,  furnaces,  valves, 
superheaters,  damper  regulators,  tubes. 

REPAIRS — BOILER  APPARATUS. 

Repairs  to  feed  water,  coal  and  ash  handling  systems  and  to 
auxiliary  apparatus  in  fire  room. 
Principal  Items: 
Feed  pumps. 
Blower  engines. 

Coal  conveyor:   digger,  trolley  and  cable  tower,  crusher 

and  belt  links,  brackets,  wheels,  chutes  and  gates. 

Ash  conveyor;     cars,   winches,  buckets,   shaft,   chain, 

motors  and  wheels. 

Filters,  boiler  compound  injector  and  pump. 
Heaters,  primary  and  secondary. 
Economizers,  water  meters. 

REPAIRS — PIPING. 

Repairs  to  piping  system  in  connection  with  the  making  of 
steam  and  delivery  thereof  to  the  prime  movers. 
Principal  Items: 

Water  feed   piping,  cold   main,  hot   main,   salt   water 

suction. 
Valves. 
Joints. 

Jackets,  ash  pit  drains  and  ash  pocket  syphons. 
Oil  drains  from  engine  crank  pits,  receiving,  tanks,  filter 

pumps  to  engine  valve. 

Steam  and  exhaust  line  systems,  sewer  connections. 
Air  line. 

59 


60 
7.    Steam  Equipment: — Continued. 

REPAIRS — ENGINE  TURBINES. 

Repairs  to  prime  movers.  If  plant  contains  both  recipro- 
cating engines  and  turbines,  the  cost  may  be  further  sub-divided 
accordingly. 

REPAIRS — MECHANICAL  APPARATUS. 

Repairs  to  apparatus  connected  with  or  auxiliary  to  the 
prime  movers. 

Principal  Items: 

Condensers:     packing  tubes,   renewing   tubes,   heads, 

doors  and  miscellaneous. 
Pumps:   air  and  circulating  ,wet  vacuum,  dry  vacuum, 

oil  systems. 

Belting,  motors,  hoists  and  cranes,  shafting,  pulleys, 
etc. 

REPAIRS — TOOLS  AND  INSTRUMENTS. 

Repairs   to   and   replacement   of   tools    (except   fire   tools 
provided  for  elsewhere). 
Principal  Items: 

Blacksmiths',  machinists'  and  pipe  fitters'  tools. 
Pump  room  tools,  engine  tools,  cutting  tools. 


60 


61 
B.— EXPENSE  ACCOUNTS. 


Production — Maintenance. 

8.    Electrical  Equipment: 

Charge  to  this  account  the  cost  of  all  repairs  including  labor 
to  the  electric  generating  plant,  station  cables,  switchboards  and 
instruments  and  station  terminal  board  (not  including  wiring 
for  lighting  station) . 


61 


62 
B.— EXPENSE  ACCOUNTS. 


Production — Maintenance . 

9.    Hydraulic  Equipment: 

Charge  to  this  account  the  cost  of  repairs  (including  labor) 
to  dam  and  pipe  line,  gates,  and  turbine  electrical  apparatus, 
station  tools  and  instruments,  as  follows: 

REPAIRS  TO  DAM  AND  PIPE  LINE. 

Labor  and  material  for  repairs  to  dam  and  pipe  line  or 
sluice-way  to  the  wheel  gates. 

REPAIRS — GATES  AND  TURBINES. 

Repairs  to  wheel  gates,  turbines  or  hydraulic  apparatus  up 
to  and  including  the  water-wheel  governor. 


62 


63 
B.— EXPENSE  ACCOUNTS. 


Production — Maintenance. 

10.    Maintenance  Gas  Equipment: 

Charge  to  this  account  the  cost  of  repairs  (including  labor) 
to  gas  engines,  mechanical  apparatus,  electrical  apparatus,  and 
tools  and  instruments,  as  follows: 

REPAIRS — GAS  ENGINES. 

Repairs  to  gas  engines,  gas  and  water  piping,  ignition  and 
compressed  air  apparatus,  pumps  and  exhausters. 

REPAIRS — MECHANICAL  APPARATUS. 

Repairs  to  apparatus  connected  with  or  auxiliary  to  prime 
movers,  including  line  shafting,  idlers,  belting  and  clutches. 


63 


64 
B.— EXPENSE  ACCOUNTS. 


Production — Purchased  Power. 

11.  Purchased  Power: 

Charge  to  this  account  the  cost  at  the  point  of  delivery  to 
the  Company,  of  all  electric  energy  purchased  or  produced  for 
the  Company  by  another  corporation  under  any  joint  arrange- 
ment for  the  sharing  of  expense  (upon  the  basis  of  the  relative 
amounts  of  benefit  to  the  several  participants). 


64 


65 
B.— EXPENSE  ACCOUNTS. 


Transmission. 
12.    Sub-station  Wages: 

A.  Superintendence. 

B.  Wages. 

A.  SUPERINTENDENCE. 

Charge  to  this  account  the  cost  of  salary  of  superintendents 
and  clerks,  and  also  that  proportion  of  the  salaries  of  the  engi- 
neering staff  of  the  Company  which  is  chargeable  to  trans- 
mission. 

4 

B.  WAGES. 

Charge  to  this  account  the  wages  of  regulators,  brushmen, 
etc.,  employed  in  the  sub-station  in  connection  with  the  apparatus. 


65 


66 
B.— EXPENSE  ACCOUNTS. 


Transmission. 

13.    Maintenance  of  Transmission  Lines: 

Charge  to  this  account  the  cost  of  operating  and  repairing 
trunk  lines  between  generating  and  sub-stations.  If  both 
underground  and  overhead  systems  are  used  by  the  company, 
the  expenses  should  be  divided  accordingly,  as  follows. 

OPERATION  CONDUCTORS — LABOR. 

Labor  operating  electrical  conductors  both  overhead  and 
underground,  including  inspection  and  testing. 

OPERATION  CONDUCTORS — EXPENSE. 

Car  fares,  meals  and  expenses  in  connection  with  operating 
electrical  conductors,  both  overhead  and  underground. 

OPERATION  SUBWAYS — LABOR. 

Salaries  and  expenses  in  connection  with  subway  structure, 
including  manholes  and  ducts. 

OPERATION  SUBWAYS — EXPENSE. 

Car  fares,  meals,  etc.,  in  connection  with  subway  structure. 

OPERATION  SUBWAYS — RENTAL. 
Rental  of  ducts  leased  from  other  companies. 

OVERHEAD  LINE — LABOR. 

Salaries  and  labor  in  connection  with  overhead  line,  in- 
cluding patrolmen  and  testers. 

OVERHEAD  LINE — EXPENSE. 

Carfares,  meals  and  expenses  in  connection  with  overhead 
system. 

REPAIRS — CONDUCTORS. 

Repairs  to  electrical  conductors,  both  overhead  and  under- 
ground. 

REPAIRS — SUBWAY. 

Repairs  to  subway  structures,  including  renewing  ducts, 
enlarging  and  repairing  manholes,  repaying  streets,  etc. 

REPAIRS — OVERHEAD  LINE. 

Repairs  to  overhead  line,  including  removal  and  renewing 
of  poles,  cross  arms,  braces,  painting  poles,  etc. 

66 


67 
B.— EXPENSE  ACCOUNTS. 


Transmission. 

14.    Sub-station  Supplies  and  Expense: 

Charge  to  this  account  the  cost  of  car  fares,  meals,  tele- 
phone, stationery,  etc.,  and  all  expenses  in  the  sub-station  not 
specifically  provided  for  elsewhere. 


67 


68 
B.— EXPENSE  ACCOUNTS. 


Transmission. 

15.    Maintenance  of  Sub-station  Buildings: 

Charge  to  this  account  the  cost  of  labor  and  material  used 
in  repairs  to  sub-station  buildings,  fixtures  and  grounds,  to- 
gether with  all  permanent  fixtures  therein  and  appurtenant 
thereto,  including  work  on  streets,  drives,  sidewalks,  vaults, 
pits,  sheds  and  permanent  foundations  of  apparatus. 


68 


69 
B.— EXPENSE  ACCOUNTS. 


Transmission. 

16.    Maintenance  of  Sub-station  Equipment: 

Charge  to  this  account  the  cost  of  all  labor  and  material  for 
repairs  to  apparatus  in  sub-station,  including  sub-station  cables, 
switchboards  and  instruments,  station  terminal  board,  etc. 


NOTE: — This  does  not  include  the  cost  of  repairing  any  storage 
battery  equipment,  for  which  see  account  No.  20. 

69 


70 
B.— EXPENSE  ACCOUNTS. 


Storage  Battery — Operation. 
17.    Wages: 

A.  SUPERINTENDENCE. 

Charge  to  this  account  the  cost  of  salaries  of  superintendents 
and  clerks,  and  also  that  portion  of  the  salaries  of  the  Engi- 
neering staff  of  the  Company  which  is  chargeable  to  Storage 
Batteries. 

B.  WAGES. 
Labor  of  battery  men,  including  inspectors  and  testers. 


70 


71 
B.— EXPENSE  ACCOUNTS. 

Storage  Battery — Operation. 

18.    Supplies: 

Charge  to  this  account  the  cost  of  acid  and  distilled  water  in 
cells,  soda,  sponges,  brooms,  mops,  waste,  rags,  hydrometers, 
thermometers,  automatic  cell  fillers,  rubber  hose,  gloves,  shoes, 
paint,  etc.,  and  brushes  for  boosters  and  compensators. 


71 


72 
B.— EXPENSE  ACCOUNTS. 


Storage  Battery— Maintenance. 
19.   Batteries: 

Charge  this  account  with  the  expense  of  all  labor  and  ma- 
terial incurred  in  repairing  storage  battery  equipment,  as 
storage  battery  tanks,  switches,  regulating  apparatus,  boosters, 
compensators,  renewal  of  worn  out  cells,  including  diaphragms, 
negative  and  positive  plates,  lead  in  strip,  spelter,  dry  boards, 
tin  bands,  sheet  lead,  glass  plates,  glass  covers,  hydrogen  gen- 
erators, jumpers,  clamps,  lamp  black,  and  items  of  a  similar 
nature. 


72 


73 
B.— EXPENSE  ACCOUNTS. 


Storage  Battery — Maintenance. 

20.   Battery  Accessories: 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  repairs  to  tanks,  battery  room  floor,  switches, 
regulating  apparatus,  boosters  and  compensators. 


74 
B.— EXPENSE  ACCOUNTS. 


Distribution — Operation. 
21.    Wages: 

(A)  Superintendence. 

(B)  Wages. 

A.  SUPERINTENDENCE. 

Charge  to  this  account  salaries  of  superintendent,  assistants, 
and  clerks;  also  that  portion  of  the  salaries  of  the  engineering 
staff  of  the  Company  assignable  to  the  distribution  system. 

B.  WAGES. 
Labor  under  operations  not  elsewhere  provided  for. 


74 


75 
B.— EXPENSE  ACCOUNTS. 


Distribution — Operation. 

22.    Supplies  and  Expense: 

Charge  to  this  account  the  cost  of  all  supplies  consumed  and 
expenses  incurred  in  connection  with  the  operation  of  the, dis- 
tribution system  not  elsewhere  provided  for.  There  will  be 
charged  to  this  account  the  cost  of  maps  and  records,  distribu- 
tion office  supplies  and  expenses,  and  distribution  office  rental 
where  such  expense  is  directly  chargeable. 

MAPS  AND  RECORDS. 

Salaries  and  expenses  for  making  maps  and  records  of  under- 
ground and  overhead  lines,  including  stationery,  drawing  ma- 
terial, etc. 

OFFICE  EXPENSE. 

Car  fares,  meals,  stationery,  telephone,  postage  and  similar 
expense  in  the  office  of  the  superintendent  of  the  distribution 
department. 

MISCELLANEOUS  EXPENSE. 

Expenses  not  elsewhere  provided  for  and  not  included  under 
the  above  sub -sections. 


75 


76 
B.— EXPENSE  ACCOUNTS. 


Distribution — Operation. 

23.    Subway  Rental: 

Charge  to  this  account  the  amount  of  rental  paid  for  under- 
ground conduits  leased  from  othei  companies,  or  from  the  city. 

This  account  should  not  include  the  rental  paid  for  conduits 
used  by  transmission  lines,  which  is  provided  for  under  Account 
No.  13. 


77 
B.— EXPENSE  ACCOUNTS. 


Distribution — Operation. 

24 .    Setting  and  Removing  Meters  and  Transformers: 

A.  SETTING  AND  REMOVING  METERS. 

Charge  to  this  account  the  cost  of  all  labor  and  material  in 
setting  and  removing  meters  in  consumers'  premises;  also  the 
cost  of  connecting  and  disconnecting  services. 

B.  SETTING  AND  REMOVING  TRANSFORMERS. 

Charge  to  this  account,  wages  and  supplies  in  setting  trans- 
formers in  consumer's  premises  or  on  pole  adjacent  thereto. 


77 


78 
B.— EXPENSE   ACCOUNTS. 


Distribution — Maintenance. 

25.    Underground  Conduits: 

Charge  to  this  account  the  expense  of  all  labor  and  material 
incurred  in  maintaining  subways  and  underground  conduits, 
including  repairs  of  the  tube,  manholes,  paving  of  such  subways 
and  all  ducts  and  conduits,  but  not  any  repairs  of  conductors  or 
the  installation  thereof. 


NOTE: — The  cost  of  maintaining  (including  patrolling  and  inspecting) 
underground  conduits  and  subways,  which  carry  both  transmission  and 
distribution  conductors,  should  be  apportioned  between  this  account  and 
the  account  provided  for  transmission  underground  conduit  repairs. 

78 


79 
B.— EXPENSE   ACCOUNTS. 


Distribution — Maintenance. 

26.    Overhead  Distribution  Lines: 

Charge  to  this  account  expense  of  labor  and  material  in 
connection  with  operation  of  overhead  lines,  as  follows. 

LABOR  AND  EXPENSE — CONDUCTOR. 

Wages  and  expenses  of  patrolmen,  testers,  etc.,  on  under- 
ground and  overhead  testers. 

LABOR  AND  EXPENSE — OVERHEAD  LINES. 

Wages  and  expenses  in  connection  with  overhead  lines, 
including  patrolmen  and  testers. 

REPAIRS — OVERHEAD  CONDUCTORS. 

Wages,  expenses  and  supplies  repairing  damages  to  overhead 
conductors. 

REPAIRS — OVERHEAD  LINES. 

Wages,  expenses  and  supplies  removing  and  renewing 
poles,  cross-arms,  braces,  insulators,  painting  poles,  repaving 
streets,  etc. 


79 


80 
B.— EXPENSE   ACCOUNTS. 


Distribution — Maintenance. 

27.    Underground  Distribution: 

Charge  to  this  account  the  cost  of  all  expenses  in  connection 
with  underground  conductors,  as  follows. 

LABOR  AND  EXPENSE — CONDUCTORS. 

Wages  and  expense  of  patrolmen,  testers,  etc.,  on  under- 
ground conductors. 

REPAIRS — UNDERGROUND  CONDUCTORS. 
Wages,  expenses  and  supplies  repairing  damaged  under- 
ground conductors. 


80 


81 
B.— EXPENSE   ACCOUNTS. 


Distribution — Maintenance. 

28.    Services. 

Charge  to  this  account  the  cost  of  wages,  expenses  and  sup- 
plies repairing  services,  both  underground  and  overhead,  lead- 
ing from  the  mains  to  the  consumers'  premises. 


81 


82 
B.— EXPENSE   ACCOUNTS. 


Distribution — Maintenance . 

29 .    Transformers: 

Charge  to  this  account  the  cost  of  all  labor  and  material 
employed  in  repairing  transformers,  including  renewing  oil, 
repainting,  rewinding,  removing  and  replacing,  also  repairs  to 
switches  and  cut-outs — the  property  of  the  company  in  con- 
sumers' premises. 


82 


83 
B.— EXPENSE   ACCOUNTS. 


Distribution — Maintenance. 
30.    Meters: 

Charge  to  this  account  the  cost  of  salaries  and  expenses  of 
superintendents  and  clerks  in  meter  bureau,  testers,  repair  men, 
materials  for  repairing  meters  and  all  office  expenses,  as  follows: 

METERS — SALARIES  AND  EXPENSES. 

Salaries  and  expenses  of  superintendents  and  clerks  in  meter 
bureau,  and  also  that  proportion  of  the  salaries  of  the  engineering 
staff  of  the  company  chargeable  to  this  account. 

METER  REPAIRS. 

Salaries,  expenses  and  supplies  repairing  meters,  including 
new  parts,  new  jewels,  cleaning  and  painting. 

METER-TESTING. 

Salaries  and  expenses  of  testers  testing  meters  in  customers' 
premises  or  in  meter  shops. 

METER — EXPENSE. 

Stationery,  telephone,  postage  in  meter  departments, 
including  lighting,  heating,  ice  water,  etc. 


83 


84 
B.— EXPENSE   ACCOUNTS. 


Utilization — Operation. 

31.    Commercial  Arc  Installation: 

Charge  to  this  account  the  cost  of  trimming  and  inspecting 
lamps  on  consumers'  premises,  as  follows: 

ARC  LAMPS  — TRIMMING  AND  INSPECTING. 

Cost   of   trimming   and   inspecting   lamps   on   consumers' 
premises. 

Principal  Items: 

Setting  and  removing. 
Repairs  to  parts. 

Changing  for  repairs  and  adjustments. 
Testing  during  adjustment  and  after  repairs. 
The  proportion  of  arc  lamp  shop  expense  chargeable 
hereto. 


84 


85 
B.— EXPENSE   ACCOUNTS. 


Utilization — Operation. 

32 .    Commercial  Incandescent  Installation: 

Charge  this  account  with  the  cost  of  first  installation  of  in- 
candescent lamp  on  consumers'  premises  and  the  subsequent 
renewal  thereof,  including  caitage  and  delivery  expenses,  cost 
of  photometering  incandescent  lamps,  as  follows: 

INCANDESCENT  LAMPS — INSTALLATION. 

Cost  of  the  first  installation  of  incandescent  lamps  on  con- 
sumers' premises  unless  consumer  is  charged  for  the  first  in- 
stallation or  unless  it  is  the  policy  of  the  company  to  charge  the 
first  installation  to  construction. 

INCANDESCENT  LAMPS — RENEWAL. 

Cost  of  renewing  incandescent  lamps  on  consumers'  prem- 
ises, including  cartage  and  delivery  expense,  cost  of  photometer- 
ing  incandescent  lamps.  This  account  should  be  credited  with 
any  rebate  received  for  the  return  of  stubs,  or  allowances  relating 
thereto. 


Account  37,  page  90  takes  care  of  these  items  in  every  particular. 

85 


86 
B.— EXPENSE   ACCOUNTS. 


Utilization — Operation. 

33.   Inspection — Customers1  Premises: 

Charge  this  account  with  the  cost  of  inspection  of  customers' 
premises,  including  such  matters  as  the  charge  for  municipal 
certificates,  charge  for  Board  of  Fire  Underwriters'  Inspection 
Certificates,  and  that  proportion  of  the  salaries  and  expenses 
of  the  Engineering  staff,  or  of  other  departments  than  the  dis- 
tribution department,  engaged  in  technical  work  properly 
assignable  to  this  account. 


86 


87 
B.— EXPENSE   ACCOUNTS. 


Utilization — Operation. 

34.    Municipal  Arc  Installation: 

Charge  to  this  account  the  cost  of  all  labor  and  material  for 
operating  municipal  street  arc  lamps. 


87 


88 
B.— EXPENSE   ACCOUNTS. 


Utilization — Operation. 

35.    Municipal  Incandescent  Installation: 

Charge  to  this  account  the  cost  of  the  first  installation  of 
incandescent  lamps  in  the  municipal  street  lighting  system  (in- 
cluding cartage  and  delivery  expenses),  unless  it  is  paid  by  the 
municipal  corporation,  or  the  lamps  are  of  such  character  that 
it  is  proper  to  charge  to  capital. 


88 


89 
B.— EXPENSE   ACCOUNTS. 


Utilization — Maintenance. 

36.    Commercial  Arc  Repairs: 

Charge  to  this  account  the  cost  of  keeping  in  repair  private 
consumers'  arc  lamps  and  those  in  municipal  buildings,  including 
such  matters  as  setting  and  removing  lamps  for  repairs  and 
adjustment,  repair  parts,  testing  during  the  adjustment  and 
after  repairs;  also  that  proportion  of  the  arc  lamp  shop  expense 
chargeable  thereto. 


89 


90 
B.— EXPENSE   ACCOUNTS. 


Utilization — Maintenance. 

37 .    Commercial  Incandescent  Renewals: 

Charge  to  this  account  the  cost  of  renewing  incandescent 
lamps  on  consumers'  premises  (including  cartage  and  delivery 
expense)  and  cost  of  photometering  incandescent  lamps.  Ciedit 
to  this  account  any  rebate  received  for  the  return  of  stubs  or 
allowances  relating  thereto. 


90 


91 
B.— EXPENSE   ACCOUNTS. 


Utilization — M  aintenance . 

38.    Repairs  of  Customers'  Installation: 

Charge  to  this  account  the  cost  of  all  labor  and  material 
furnished  gratuitously  to  consumers  for  inside  work,  cost  of 
Municipal  and  Board  of  Fire  Underwriters'  ceitificates,  as 
folllows: 

WIRING — REPAIRS  . 

All  labor  and  material  furnished  gratuitously  to  consumers 
for  inside  work. 

Principal  Items: 

Attention  to  complaints  or  to  improving  the  character 

of     service. 
Replacing   or   repairing    wiring   fixtures   or   electrical 

appliances. 

Moving  appliances  from  place  to  place  in  house, 
reconnecting  same. 

INSPECTION — SALARIES  AND  EXPENSE. 

The  cost  of  inspection  of  consumers'  premises. 
Principal  Items: 

Charge  for  municipal  certificates. 

Charge   for   Board   of   Fire   Underwriters'   inspection 

certificates. 

That  proportion  of  the  salaries  and  expense  of  the 
engineering  staff  or  of  departments  other  than  the 
distributing  department  engaged  in  technical 
work,  properly  chargeable  to  this  account. 


91 


92 
B.— EXPENSE   ACCOUNTS. 


Utilization — Maintenance. 

39.    Municipal  Arc  Repairs: 

Charge  to  this  account  the  cost,  including  labor  and  material 
in  changing  location  of  lamp  posts,  changing  lamps  for  repairs 
and  adjustments,  renewals,  repairs  of  mast  arms,  hangers,  poles, 
ropes,  etc.,  painting  poles;  also  that  proportion  of  arc  lamp  shop 
expense  chargeable  thereto. 


92 


93 
B.— EXPENSE   ACCOUNTS. 


Utilization — Maintenance. 

40.  Municipal  Incandescent  Renewals: 

Charge  to  this  account  the  cost,  including  labor  and  ma- 
terial, of  renewing  incandescent  lamps  in  the  municipal  street 
lighting  system. 


93 


94 
B.— EXPENSE   ACCOUNTS. 


Utilization — M  aintenance. 

41.    Municipal  Incandescent  Repairs: 

Charge  to  this  account  the  cost,  including  labor  and  material 
of  repairing  municipal  incandescent  street  lamps  and  fixtures. 


NOTE: — This  does  not  include  items  chargeable  to  maintenance  of 
poles  and  their  fixtures,  or  of  subways,  or  conductors. 

94 


95 
B.— EXPENSE   ACCOUNTS. 


Commercial  Expense. 

42.    Office  Salaries  and  Expense: 

Charge  to  this  account  the  proportion  of  salaries  and  ex- 
penses of  general  officers  and  assistants  in  charge  of  commercial 
department  and  salaries  of  bookkeepers  and  all  clerks  in  the 
accounting  and  collection  departments  having  to  do  with 
consumers'  accounts,  as  follows: 

SALARIES  AND  EXPENSES — METER  INDEXERS. 
Salaries  and  expenses  of  meter  indexers,  including  indexers' 
lamps. 

SALARIES  AND  EXPENSES — ACCOUNTING  DEPARTMENT. 
Proportion  of  salaries  and  expenses  of  general  officer  and 
assistants  in  charge  of  commercial  department,  and  salaries  of 
bookkeepers  and  all  clerks  in  the  accounting  department  having 
to  do  with  consumers'  accounts. 

SALARIES  AND  EXPENSES — COLLECTION  BUREAU. 

Salaries  and  expenses  of  chief  and  assistants  in  collection 
bureau;  collectors'  salaries,  badges,  car  fares,  delivering  bills, 
interest  on  consumers'  deposits. 

SALARIES  AND  EXPENSES — CONTRACT  DEPARTMENT. 

Salaries  and  expenses  incurred  in  the  contract  department 
including  attention  to  bill  questions;  but  should  not  include  any 
item  chargeable  to  New  Business. 

SALARIES  AND  EXPENSES — MISCELLANEOUS. 
All  expenses  incurred  in  selling  electric  power  and  products, 
in  determining  the  amount  of  such  sales,  in  making  collections, 
and  in  keeping  account  of  such  sales  and  collections  as  are  not 
includible  in  the  accounts  of  the  indexing,  accounting,  collec- 
tion and  contract  divisions. 


95 


96 
B.— EXPENSE   ACCOUNTS. 


Commercial  Expense. 

43 .    Office  Supplies  and  Expense: 

Charge  to  this  account  the  cost  of  stationery,  meals,  car 
fares  in  commercial  department. 


96 


97 
B.— EXPENSE   ACCOUNTS. 


New  Business. 
44.    Salaries: 

Charge  to  this  account  the  salaries  of  the  heads  of  the 
department  maintained  for  the  promotion  or  development  of 
electric  consumption,  including  that  portion  of  the  salaries  of 
the  management  and  clerks  in  agency  and  contract  departments 
assignable  to  new  business. 


97 


98 
B.— EXPENSE   ACCOUNTS. 


New  Business. 

45.    Miscellaneous  Supplies  and  Expense: 

Charge  to  this  account  the  expense  of  the  New  Business 
Department,  including  the  proportion  of  office  rent  chargeable 
thereto,  and  expenses  not  provided  for  in  other  accounts. 


99 
B.— EXPENSE   ACCOUNTS. 


New  Business. 

46 .    Soliciting: 

Charge  to  this  account  all  of  the  amounts  paid  out  for 
salaries  and  expense  of  canvassers,  as  follows: 

SALARIES — CANVASSERS. 

Salaries  and  commissions  soliciting  new  business,  preparing 
estimates,  engineering  advice,  etc. 

EXPENSE — CANVASSERS. 

Personal  expenses  of  staff  incurred  in  soliciting  new  business; 
also  all  office  sundries  in  connection  therewith. 


99 


100 
B.— EXPENSE   ACCOUNTS. 


New  Business. 

47.    Advertising: 

Charge  to  this  account  all  the  payments  for  advertising,  as 
follows : 

SALARIES  AND  EXPENSES — ADVERTISING. 
Salaries  and  expenses  of  advertising  manager  and  clerks. 

SUNDRIES — ADVERTISING. 

Advertising  sundries,  including  booklets,  dodgers,  newspaper 
advertisements,  posters,  bulletins  and  all  related  items. 


100 


101 
B.— EXPENSE   ACCOUNTS. 


New  Business. 

48.    Wiring  and  Appliances: 

Charge  to  this  account  the  cost  of  all  work  or  devices  fur- 
nished to  consumers  without  charge,  as  follows: 

PROMOTION  WIRING. 

This  covers  the  cost  of  wiring  in  consumers'  premises  fur- 
nished without  special  charge  in  order  to  induce  new  business. 

PROMOTION  SIGNS  AND  DEVICES. 

•  This  covers  the  cost  of  electric  signs  and  other  devices 
(including  delivery  and  connection  charges,  and  expenses  in 
connection  therewith),  supplied  to  consumers  without  special 
charge  in  order  to  induce  new  business. 


101 


102 
B.— EXPENSE   ACCOUNTS. 


General  Expense. 

49 .   Salaries  of  General  Officers: 

Charge  to  this  account  the  salaries  and  traveling  expenses 
and  expenditures  incident  to  the  Chairman  of  the  Board,  Presi- 
dent, Vice-President,  Secretary,  Treasurer,  General  Manager, 
Assistant  General  Manager,  Comptroller,  General  Auditor, 
Chief  Engineer,  General  Superintendent,  Purchasing  Agent  and 
all  other  officers  with  jurisdiction  extending  over  the  entire  system 
whose  services  cannot  be  satisfactorily  allocated  to  the  several 
departments. 


102 


103 
B.— EXPENSE   ACCOUNTS. 


General  Expense. 

50 .    Salaries  of  General  Office  Clerks: 

Charge  to  this  account  all  of  the  amounts  paid  out  for 
salaries  of  all  employees  in  the  general  office,  as  follows: 

ACCOUNTING  DEPARTMENT  EXPENSE. 

Proportion  of  salaries  of  general  officer  and  assistants  in 
Accounting  Department — cashiers3  bookkeepers  and  clerks — 
chargeable  to  this  account. 

PURCHASING  DEPARTMENT  EXPENSE. 

Salaries  and  expenses  of  Purchasing  Agent  and  staff. 

GENERAL  SERVICE  EXPENSES. 

Salaries  and  expenses  of  general  service  in  office,  including 
mail  clerks,  stenographic  department,  telephone  operators,  etc. 


103 


104 
B.— EXPENSE   ACCOUNTS. 

General  Expense. 

51 .   Printing  and  Stationery  General: 

Charge  to  this  account  the  cost  of  all  stationery  and  office 
supplies  in  the  general  office. 


104 


105 
B.— EXPENSE   ACCOUNTS. 


General  Expense. 

52.   General  Office  Expense: 

Charge  to  this  account  all  of  the  amounts  paid  out  for  sundry 
expense  in  general  office,  postage,  telephones  and  telegrams,  as 
follows : 

OFFICE  SUNDRIES. 

Sundry  expenses  in  general  office. 
Principal  Items: 

Advertising  stockholders'   meetings. 

Maps,  exchange  on  remittances. 

Post-office  box,  safe  deposit  box. 

Traveling  expenses,  charitable  contributions. 

Rentals,  janitors'  supplies. 

Bond  and  stock  expenses. 

Meals  and  car  fares. 

POSTAGE,  TELEPHONE,  TELEGRAMS. 
All  expenses  of  this  nature  in  the  general  office. 


105 


106 
B.— EXPENSE   ACCOUNTS. 


General  Expense. 

53 .    Expense — General: 

Charge  to  this  account  all  of  the  amounts  paid  out  for 
salaries  and  expenses  of  the  technical  staff  which  may  not  be 
charged  to  any  of  the  foregoing  operating  or  construction 
accounts.  Include  also  any  expense  general  to  the  business  not 
chargeable  specifically  to  general  office  accounts,  and  the  amount 
which  may  be  appropriated  for  depreciation. 


106 


107 
B.— EXPENSE   ACCOUNTS. 


General  Expense. 

54.   Law  Expense — General: 

Charge  to  this  account  all  law  expenses,  except  those  in- 
curred in  the  defense  and  settlement  of  damage  claims.  This 
includes  salaries  and  expenses  of  all  counsel,  solicitors,  and  at- 
torneys, their  clerks  and  attendants,  and  expenses  of  their 
offices;  cost  of  law  books,  printing  briefs,  legal  forms,  testimony 
repoits,  etc.,  fees  and  retainers  for  services  of  attorneys  not  regu- 
lar employes;  court  costs  and  payment  of  special,  notarial,  and 
witness  fees,  not  provided  for  elsewhere;  expenses  in  connection 
with  taking  depositions,  and  all  law  and  court  expenses  not 
provided  for  elsewhere. 


NOTE: — The  compensation  of  the  General  Solicitor  or  Counsel,  or 
other  Attorneys  engaged  partially  in  the  defense  or  settlement  of  damage 
suits,  or  partially  in  legal  work,  should  be  properly  proportioned  between 
this  account  and  Account  No.  55,  "  Injuries  and  Damages." 

107 


108 
B.— EXPENSE   ACCOUNTS. 


General  Expense. 

55.   Injuries  and  Damages: 

Charge  to  this  account  all  expenses  (other  than  law  expenses 
provided  for  in  Account  No.  54)  relating  to  persons  killed  or 
injured  and  property  damaged  in  connection  with  the  operation 
of  the  plant,  as  enumerated  under  the  following  heads: 

CLAIM  DEPARTMENT  EXPENSE. 

This  head  includes  salaries  and  expenses  of  claim  agent, 
investigators,  adjusters,  and  others  engaged  in  the  investigation 
of  accidents  and  adjustment  of  claims. 

MEDICAL  EXPENSES. 

This  head  includes  salaries,  fees  and  expenses  of  surgeons, 
nursing,  hospital  attendants,  medical  and  surgical  supplies; 
fees  and  expenses  of  coroners  and  undertakers,  and  contribu- 
tions to  hospitals. 

INJURIES  TO  EMPLOYES. 

This  head  includes  amounts  paid  in  settlement  of  claims  of 
employes  for  injuries  arising  in  the  course  of  their  employment; 
also,  wages  paid  to  disabled  employees  while  off  duty. 


108 


109 
B.— EXPENSE   ACCOUNTS. 


General  Expense. 

56.   Insurance: 

Charge  to  this  account  premiums  paid  to  insure  against 
fire,  fidelity,  boilers,  casualty,  burglary,  and  all  other  insurance; 
also  amount  set  aside  as  an  insurance  reserve. 


109 


110 
B.— EXPENSE   ACCOUNTS. 


General  Expense. 

57.    Taxes: 

Charge  to  this  account  the  amount  paid  or  accrued  for 
taxes  of  every  description,  including  taxes  on  poles,  real  estate, 
buildings,  capital  stock,  franchises,  gross  receipts,  easements  and 
Federal  (excise)  tax. 


110 


CLASSIFICATION 

OF 
INCOME 


113 
C.— INCOME   CLASSIFICATION. 


Sale  of  Electric  Current. 

1 .    Commercial  Lighting: 

Credit  to  this  account  all  revenues  derived  from  consumers 
other  than  municipal  corporations,  for  electric  lighting  at  flat 
rates  per  year,  per  month,  per  night,  per  hour,  or  other  time  unit, 
or  on  any  basis  independent  of  the  quantity  of  energy  supplied. 

To  also  include  all  revenues  derived  from  all  consumers, 
except  municipal  corporations,  for  measured  electric  energy 
supplied  for  electric  lighting  where  the  total  receipt  is  dependent 
on  the  quantity  of  energy  supplied. 


NOTE: — Where  electric  energy  flowing  through  any  meter  is  used  by 
any  other  consumer  than  a  municipal  corporation  for  both  arc  and  in- 
candescent lighting,  or  for  arc  and  incandescent  lighting  and  incidentally 
for  power  purposes  such  as  running  fans,  sewing  machines,  etc.,  the  reven- 
ues derived  therefrom  shall  be  credited  to  this  account. 

113 


114 
C.— INCOME   CLASSIFICATION. 


Sale  of  Electric  Current. 

2.    Commercial  Power: 

Credit  to  this  account  all  revenues  derived  from  all  con- 
sumers, except  municipal,  railroad,  and  other  electrical  corpora- 
tions, for  electric  energy  supplied  for  heat  or  power  at  special 
flat  rates  per  year,  per  month,  per  night,  per  hour,  or  other  time 
unit,  or  on  any  basis  independent  of  the  quantity  of  energy  sup- 
plied. 

To  include  also  all  revenues  derived  from  all  consumers, 
except  municipal,  railroad,  and  other  electrical  corporations, 
for  measured  electric  energy  supplied  for  heat  or  power  at  special 
heat  or  power  rates,  where  the  total  receipt  is  dependent  on  the 
quantity  of  energy  supplied. 


Ill 


115 
C.— INCOME   CLASSIFICATION. 


Sale  of  Electric  Current. 

3.    Municipal  Street  Lighting  Arc: 

Credit  to  this  account  all  revenues  derived  from  lighting 
streets  for  municipal  corpoiations  by  means  of  arc  lamps. 


115 


116 
C.— INCOME   CLASSIFICATION. 


Sale  of  Electric  Current. 

4.    Municipal  Street  Light  Incandescent: 

Credit  to  this  account  all  revenues  derived  from  lighting 
streets  for  municipal  corporations  by  means  of  incandescent 
electric  lights. 


NOTE: — In  the  two  foregoing  accounts,  the  word  "  streets  "  is  to  be 
interpreted  to  include  parks,  plazas,  and  all  other  public  places  not 
classified  as  buildings. 

116 


117 
C.— INCOME   CLASSIFICATION. 


Sale  of  Electric  Current. 

5     Municipal  Building  Lighting: 

Credit  to  this  account  all  revenues  derived  from  lighting 
municipal  buildings  by  means  of  electric  lamps,  and  from  elec- 
tric energy  supplied  for  such  purposes,  or  for  heat  or  power  in 
municipal  buildings,  where  such  energy  is  supplied  at  lighting 
rates,  and  is  not  separately  measured. 


117 


118 
C.— INCOME   CLASSIFICATION. 


Sale  of  Electric  Current. 

6.    Sales  to  other  Public  Service  Corporations: 

Credit  to  this  account  all  revenues  derived  from  electric 
energy  sold  to  other  electrical  corporations  ,to  be  by  them  dis- 
tributed over  their  own  lines  to  consumers.  If  any  portion  of 
such  energy  is  incidentally  consumed  by  such  corporations  for 
own  benefit,  whether  for  light,  heat,  or  power,  it  shall  be  included 
herein,  if  not  separately  measured,  or  if  included  under  the  same 
contract  with  that  which  is  distributed  by  them  to  consumers. 


118 


119 
C.— INCOME   CLASSIFICATION. 


7.    Profit  on  Merchandise  Sales: 

Under  this  head  credit  to  tb's  account  all  receipts  from  the 
sale  of  electric  merchandise,  and  from  electric  jobbing. 

Charge  under  this  head  the  cost  to  the  accounting  corpora- 
tion of  electric  merchandise  sold,  such  cost  including  transporta- 
tion charges  paid  on  such  goods. 

Also  credit  under  this  head  the  profit  or  commission  accruing 
to  the  corporation  on  all  jobbing  work  performed  by  it  as  agent 
under  agency  contracts,  whereby  it  undertakes  to  do  jobbing 
work  for  another,  for  a  stipulated  profit  or  commission  upon  its 
actual  expense  for  labor,  material,  and  supplies. 


119 


120 
C.— INCOME   CLASSIFICATION. 


8.    Rents  from  Real  Estate: 

Credit  to  this  account  monthly  as  they  accrue  all  miscellane- 
ous rent  revenues  flowing  to  the  corporation  as  a  return  upon 
leased  property  other  than  electric  plant  and  equipment. 

Against  this  revenue  should  be  charged  all  expenses  for  the 
upkeep  of  the  property  so  rented. 


120 


121 
C.— INCOME   CLASSIFICATION. 


9 .   Interest  and  Dividends  from  Investments: 

INTEREST  FROM  BOND  INVESTMENTS. 

Credit  to  this  account  monthly  as  it  accrues,  all  interest 
from  bond  and  other  investments;  that  is  to  say,  all  interest 
accruing  to  the  corporation  upon  all  such  of  its  interest  bearing 
investments,  as  are  liabilities  of  solvent  concerns  and  individuals. 

DIVIDENDS. 

Credit  to  this  account  at  their  cash  values,  and  as  of  the  date 
when  collectable,  all  dividends  declared  by  solvent  concerns 
upon  stocks  held  by  the  corporation  among  its  investments. 


121 


123 

INDEX— CLASSIFIED   ACCOUNTS. 

A — CONSTRUCTION 13 

B — EXPENSE 53 

C — INCOME..  .    113 


A — CONSTRUCTION  ACCOUNTS. 

Organization ' 13 

Royalties,  Franchises  and  Licenses 14 

Generating  Plant — Steam 

Land 15 

Structure 16 

Boiler  Plant 17 

Prime  Movers 18 

Electrical  Plant 19 

Miscellaneous 20 

Generating  Plant — Hydraulic. 

Land 15 

Structure 16 

Dams,  Canal  and  Pipe  Lines 21 

Turbines  and  Water- Wheels 22 

Electrical  Plant 19 

Miscellaneous 20 

Generating  Plant — Gas. 

Land 15 

Structure 16 

Gas  Producers  and  Accessories 23 

Gas  Engines 24 

Electrical  Plant 19 

Miscellaneous 20 

Underground  Conduits 25 

Poles  and  Fixtures 26 

Transmission. 

Conductors — Overhead  and  Underground 27 

Land 15 

Structure. . 16 

Sub-station  Equipment 28 

Storage  Batteries 29 

Distribution. 

Overhead  Conductors  and  Devices 30 

Underground  Conductors 31 

Services 32 

Meters 33 

Line  Transformers 34 

Arc  and  Glower  Lamps 35 

Customers'  Installation 36 

Municipal  Street- Lighting  System 37 

123 


124 

A — CONSTRUCTION  ACCOUNTS — Continued. 

General  Office  and  Branches. 

Land 15 

Structure 16 

Furniture  and  Fixtures 38 

Other  Equipment. 

Land 15 

Structure 16 

Coal-Storage  Equipment 39 

Shop  Equipment 40 

Store-room  Equipment 41 

Stable  Equipment 42 

Laboratory  Equipment 43 

Tools  and  Implements 44 

Miscellaneous — During  Construction. 

Engineering  and  Superintendence 45 

Law  Expenditures 46 

Taxes 47 

Interest 48 

Injuries 49 

General. .  50 


B— EXPENSE    ACCOUNTS. 

PRODUCTION. 

Operation. 

Station  Wages — (A)  Superintendence 53 

(B)  Wages. 

Fuel 54 

Water 55 

Lubricants 56 

Station  Supplies  and  Expense 57 

Maintenance — (Repairs  and  Renewals). 

Station  Buildings 58 

Steam  Equipment 59-60 

Electrical  Equipment 61 

Hydraulic  Equipment 62 

Gas  Equipment 63 

Purchased  Power. 

Purchased  Power.  .                   64 


TRANSMISSION. 

Sub-station  Wages — (A)  Superintendence 65 

(B)  Wages. 

Maintenance  of  Transmission  Lines 66 

Sub-station  Supplies  and  Expenses 67 

Maintenance  of  Sub-station  Buildings 68 

Maintenance  of  Sub-station  Equipment 69 

124 


125 

B — EXPENSE  ACCOUNTS — Continued. 

STORAGE  BATTERY. 
Operation. 

Wages — (A)  Superintendence 70 

(B)  Wages. 
Supplies 71 

Maintenance — (Repairs  and  Renewals'). 

Repairs — Batteries 72 

Repairs — Accessories 73 


DISTRIBUTION. 
Operation. 

Wages — (A)  Superintendence 74 

(B)  Wages. 

Supplies  and  Expense 75 

Subway  Rental 76 

Setting  and  Removing  Meters  and  Transformers 77 

Maintenance — (Repairs  and  Renewals). 

Underground  Conduits 78 

Overhead  Distribution  Lines 79 

Underground  Distribution 80 

Services 81 

Transformers 82 

Meters.  .  83 


UTILIZATION. 
Operation. 

Commercial  Arc  Installation 84 

Commercial  Incandescent  Installation 85 

Inspection — Customers'  Premises 86 

Municipal  Arc  Installation 87 

Municipal  Incandescent  Installation 88 

Maintenance. 

Commercial  Arc  Repairs 89 

Commercial  Incandescent  Renewals 90 

Repairs  of  Customers'  Installation 91 

Municipal  Arc  Repairs 92 

Municipal  Incandescent  Renewals 93 

Municipal  Incandescent  Repairs 94 


COMMERCIAL  EXPENSE 

Office  Salaries  and  Expense 95 

Office  Supplies  and  Expense 96 

125 


126 
B — EXPENSE  ACCOUNTS — Continued. 

NEW  BUSINESS 

Salaries 97 

Miscellaneous  Supplies  and  Expense 98 

Soliciting 99 

Advertising 100 

Wiring  and  Appliances 101 


GENERAL  EXPENSE. 

Salaries  of  General  Officers 102 

Salaries  of  General  Office  Clerks 103 

Printing  and  Stationery — General 104 

General  Office  Expense 105 

Expense — General 106 

Law  Expense — General 107 

Injuries  and  Damages 108 

Insurance 109 

Taxes..  .  110 


C— INCOME    ACCOUNTS 

Sale  of  Electric  Current. 

Commercial  Lighting 113 

Commercial  Power 114 

Municipal  Street  Lighting  Arc 115 

Municipal  Street  Lighting  Incandescent 116 

Municipal  Building  Lighting 117 

Sales  to  Other  Public  Service  Corporations 118 

Profit  on  Merchandise  Sales 119 

Rents  from  Real  Estate 120 

Interest  and  Dividends  from  Investments 121 


126 


127 
INDEX    OF   ACCOUNTS. 


A.  PAGE. 

Advertising 100 

Arc  and  Glower  Lamps 35 

B. 

Boiler  Plant 17 

C. 

Coal-storage  Equipment 39 

Commercial  Arc  Installation 84 

Commercial  Arc  Repairs 89 

Commercial  Incandescent  Installation 85 

Commercial  Incandescent  Renewals 90 

Commercial  Lighting 113 

Commercial  Power 114 

Conductors — Overhead  and  Underground 27 

Customers'  Installation 36 

D. 

Dams,  Canal  and  Pipe  Lines 21 

E. 

Electrical  Equipment 61 

Electrical  Plant  (Generating  Plant— Gas) 19 

Electrical  Plant  (Generating  Plant — Hydraulic) 19 

Electrical  Plant  (Generating  Plant — Steam) 19 

Engineering  and  Superintendence 45 

Expense — General 106 

F. 

Fuel 54 

Furniture  and  Fixtures 38 

G. 

Gas  Engines 24 

Gas  Equipment 63 

Gas  Producers  and  Accessories 23 

General  (During  Construction) 50 

General  Office  Expense 106 

H. 

Hydraulic  Equipment 62 

I. 

Injuries  (During  Construction) 49 

Injuries  and  Damages 108 

Inspection — Customers'  Premises 86 

Insurance 109 

Interest  and  Dividends  from  Investments 121 

Interest  (During  Construction) 48 

127 


128 

INDEX  OF  ACCOUNTS—  Continued. 

L.  PAGE. 

Laboratory  Equipment 43 

Land  (General  Office  and  Branches) 15 

Land  (Generating  Plant — Gas) 1.5 

Land  (Generating  Plant— Hydraulic) 15 

Land  (Generating  Plant— Steam) 15 

Land  (Other  Equipment) 15 

Land  (Transmission) 15 

Law  expenditures  (During  Construction) 46 

Law  Expense — General 107 

Line  Transformers 34 

Lubricants 56 

M. 

Maintenance  of  Sub-station  Buildings 68 

Maintenance  of  Sub-station  Equipment 69 

Maintenance  of  Transmission  Lines 66 

Meters  (Distribution) 33 

Meters  (Distribution — Maintenance) 83 

Miscellaneous  (Generating  Plant — Gas) 20 

Miscellaneous  (Generating  Plant — Hydraulic) 20 

Miscellaneous  (Generating  Plant — Steam) 20 

Miscellaneous  Supplies  and  Expense 98 

Municipal  Arc  Installation 87 

Municipal  Arc  Repairs 92 

Municipal  Building  Lighting 117 

Municipal  Incandescent  Installation 88 

Municipal  Incandescent  Renewals 93 

Municipal  Incandescent  Repairs 94 

Municipal  Street  Lighting  Arc 115 

Municipal  Street  Lighting  Incandescent 116 

Municipal  Street  Lighting  System 37 

O. 

Office  Salaries  and  Expense 95 

Office  Supplies  and  Expense 96 

Organization 13 

Overhead  Conductors  and  Devices 30 

Overhead  Distribution  Lines 79 

P. 

Poles  and  Fixtures 26 

Prime  Movers 18 

Printing  and  Stationery — General 104 

Profit  on  Merchandise  Sales 119 

Purchased  Power 64 

R. 

Rents  from  Real  Estate 120 

Repairs — Accessories 73 

Repairs — Batteries 72 

Repairs  of  Customers'  Installation 91 

Royalties,  Franchises  and  Licenses 14 

128 


129 

INDEX  OF  ACCOUNTS — Continued. 
S.  PAGE. 

Salaries 97 

Salaries  of  General  Office  Clerks 103 

Salaries  of  General  Officers 102 

Sales  to  Other  Public  Service  Corporations 118 

Services  (Distribution) 32 

Services  (Distribution — Maintenance) 81 

Setting  and  Removing  Meters  and  Transformers 77 

Shop  Equipment 40 

Soliciting 99 

Stable  Equipment 42 

Station  Buildings 58 

Station  Supplies  and  Expense 57 

Station  Wages — (A)  Superintendence 53 

(B)  Wages 53 

Steam  Equipment 59-60 

Storage  Batteries 29 

Store-room  Equipment 41 

Structure  (General  Office  and  Branches) 16 

Structure  (Generating  Plant — Gas) 16 

Structure  (Generating  Plant — Hydraulic) 16 

Structure  (Generating  Plant — Steam) 16 

Structure  (Other  Equipment 16 

Structure  Transmission 16 

Sub-station  Equipment 28 

Subway  rental 76 

Supplies  (Storage  Battery) 71 

Sub-station  Supplies  and  Expense 67 

Sub-station  Wages — (A)  Superintendence 65 

(B)  Wages 65 

Supplies  and  Expense  (Distribution) 75 

T. 

Taxes  (During  Construction) 47 

Taxes  (General  Expense 110 

Tools  and  Implements 44 

Transformers 82 

Turbines  and  Water- Wheels 22 

U. 

Underground  Conductors 31 

Underground  Conduits 25 

Underground  Conduits  (Distribution — Maintenance) 78 

Underground  Distribution 80 

W. 

Wages — (A)  Superintendence  (Distribution — Operation) 74 

(B)  Wages  (Distribution — Operation) 74 

Wages — (A)  Superintendence  (Storage  Battery — Operation) 70 

(B)  Wages  (Storage  Battery — Operation) 70 

Water 55 

Wiring  and  Appliances 101 

129 


UNIVERSITY    OF    CAL1 
LIBRARY 


Due  two  weeks  after  date. 


30m-7,'12 


274501 

£T 


YC  24431 


UNIVERSITY  OF  CALIFORNIA  LIBRARY 


